Dear Nethu
Suppose you received you arrears in this year then the same will be taken in the current year in your salary income and relief in the current year itself. No need to file your previous year returns.
Hope ans will solve your query
Regards
IT return for the period has to be filed for taking benefit of relief u/s 89.
A very logical reason, the assessee knew that arrears of salary belongs to year preceeding previous year.. but to acknowledge the Dept, return need to be filed, else no relief would be granted
Dear if you hvnt file your return of previous years if above taxable limits file the same without adding such arrears) and file current year return adding such arrears and take the relief hereitself in this current year. I think now problem is solved !!
regards